2014 Iowa Code
TITLE XII - BUSINESS ENTITIES
SUBTITLE 5 - NONPROFIT CORPORATIONS
CHAPTER 504B - NONPROFIT CORPORATIONS AND FEDERAL TAX LIABILITY
SECTION 504B.1 - Corporations applicable.
504B.1 Corporations applicable.
This chapter shall apply to every corporation organized under chapter 504, Code 1989, or current chapter 504, which corporation is deemed to be a private foundation as defined in section 509 of the Internal Revenue Code, which is incorporated in the state of Iowa after December 31, 1969, and as to any such corporation organized in this state before January 1, 1970, it shall apply only for its federal taxable years beginning on or after January 1, 1972.
[C73, 75, 77, 79, 81, §504B.1]
2003 Acts, ch 108, §94; 2004 Acts, ch 1049, §191; 2004 Acts, ch 1175, §394
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